Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
435.0000 PRODUCING, FABRICATING AND PROCESSING PROPERTY FURNISHED BY CONSUMERS—GENERAL RULES—Regulation 1526
(c) MISCELLANEOUS OPERATIONS
435.1380 Rental of Road Base Mixing Machine. The "rental" of a fully manned woodmixer machine for use in transforming raw materials into asphalt paving or cement treated road base will be regarded as a producing, fabricating and processing of tangible personal property where the evidence demonstrates that the equipment owner has retained the right to control the equipment operator or the details of the mixing operation. 1/22/65.